PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Faceless Assessment Center u/s 144-B - territorial jurisdiction - The Court opines that the petitioner's PAN registration within U.P. establishes territorial jurisdiction in favor of the Allahabad High Court. Despite filing the return from another state, the petitioner's jurisdictional assessing authority remains within U.P. The Court emphasizes that in faceless assessments, the geographical location of the assessing authority becomes less relevant. Therefore, the objection based on territorial jurisdiction is dismissed.
Faceless Assessment Center u/s 144-B - territorial jurisdiction - The Court opines that the petitioner's PAN registration within U.P. establishes territorial jurisdiction in favor of the Allahabad High Court. Despite filing the return from another state, the petitioner's jurisdictional assessing authority remains within U.P. The Court emphasizes that in faceless assessments, the geographical location of the assessing authority becomes less relevant. Therefore, the objection based on territorial jurisdiction is dismissed.
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